2. Down Under Products, Ltd, of Australia has budgeted sales of its popular boomerang for the next four months as follows April May June July Sales in Units 76,000 85,000 116,000 93,000 . The company is now in the process of preparing a production budget for the second quarter. Past experience has shown that end-of-month inventory levels must equal 15% of the following months sales. The inventory at the end of March was 11,400 units Required Prepare a production budget for the second quarter, in your budget, show the number of units to be produced each month and for the quarter in total Down Under Products, Ltd. Production Budget April May June Quarter Budgeted units sales Total needs Required production in units